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RFP PROPOSITION 39 AUDIT SERVICES (REV 2.2.16)

Rowland Unified School District Purchasing Department

1830 S. Nogales Street

Phone: (626) 258-8387

REQUEST FOR PROPOSAL (RFP) 2015/16:6R FOR

PERFORMANCE AUDIT SERVICES

PURSUANT TO PROPOSITION 39

Notice is hereby given that the Rowland Unified School District, hereinafter referred to as the District, pursuant to Section 1 (b)(3)(D) of the Article XIIIA of the California Constitution, invites proposals from qualified persons or firms to provide performance audit services to the District for the District’s construction and modernization projects financed with bond proceeds for the District’s Measure “R”. Measure “R” was a Proposition 39 bond that may fund only the projects included in the District’s ballot measure, a copy of which is attached. The District’s voters passed Measure “R” on November 6, 2012, to provide $158.8 million funding for multiple construction and modernization projects. Further details of these projects are set forth on our District’s website www.rowlandschools.org. Submission of a response to this Request for Proposal (“Request”) should be received at the District Purchasing Department, 1830 S. Nogales Street, Rowland, Heights, CA 91748, no later than 2:00 p.m., on February 19, 2016. Each response, with one (1) original and (5) copies of requested materials, should be in a sealed envelope clearly marked “Performance Audit Proposal” addressed to: Rosana McLeod, Director of Purchasing Rowland Unified School District 1830 S. Nogales Street Rowland Heights, CA 91748 The District reserves the right to reject any and all proposals or to waive any irregularities therein. No proposal may be withdrawn for a period of sixty (60) days after the date set for the opening of bids. The Request for Proposal is available on the District’s website, www.rowlandschools.org. Sincerely, Alex Flores Assistant Superintendent Administrative Services Advertise: San Gabriel Valley Tribune January 29, 2016 February 5, 2016




Phone: (626) 258-8387




AUDITOR TIMELINE Task Responsibility Date 1. Complete RFP Specifications District January 29, 2016 2. Mail RFP’s to Auditors District February 1 thru 5, 2016 Advertise 3. Submit Audit Proposals Auditors February 19, 2016 4. Recommend Auditor Selection Committee TBA

5. Select Auditor School Board of Trustees March 8, 2016




Phone: (626) 258-8387




INSTRUCTIONS FOR SUBMITTING PROPOSALS

1. THE DISTRICT

Rowland Unified School District is located 40 miles east of Los Angeles, and is proud to be one of the leading mid-sized school districts in California. With an estimated 15,000 students and 11 K-6 elementary schools, 3 K-8 Academies, 2 Intermediate schools, 2 High Schools, 1 Continuation High School as well as a Community Day School, we serve the communities of Rowland Heights, Walnut, La Puente, City of Industry and West Covina. In addition, we impact the community with programs for more than 5,000 adults through Rowland Adult and Community Education. Thanks to the support of our community, Rowland Unified has beautiful, modernized classrooms and schools due to the passage of the Measure R Bonds in 2000 and 2006 and the most recent 2012 Measure R Bond, has ensured the building of brand new buildings at both Rowland High School, Nogales High School and at Oswalt Academy. Funds will also be used to complete modernization at all schools across the District, including technology upgrades.

2. PROPOSAL GUIDELINES

2.1. Request for Proposal Rowland Unified School District (“District”) requests sealed proposals from qualified certified public accountants currently designated as active by the State Controller’s Office and who can perform K-12 Local Education Agency audits to conduct and perform the performance audit services for Bond Measure R for fiscal year ending June 30, 2016 required by California Constitution, art. XIII (A), §1, subd. (b), par. (3)(C) and (D). The District will only accept sealed proposals from certified public accounting firm(s) that can evidence experience with audits of bonds relating to California public school construction and/or modernization projects, with an emphasis on kindergarten through twelfth grade (“K-12”) projects. The District expressly reserves the right to:

• Contract with one firm for all the remaining years during which work pursuant to the Proposition 39 Bond Measure will be performed;


• Contract with one firm for one or more years during which work pursuant to the Proposition 39 Bond Measure will be performed;

• Reject any and all proposals; and/or

• Take appropriate action, including contract termination, if subsequently issued regulations include requirements for performance of the scope of services that Respondent firm cannot meet.

This Request for Proposal (RFP), the evaluation of responses, and the award of the resultant contract, if any, shall be made in conformance with current competitive selection procedures as they relate to the procurement of professional services by the District. A proposal shall be an irrevocable offer for sixty (60) days following the scheduled date for contract award, until accepted or rejected. 2.2. Scope of Audit California Constitution, art. XIII (A), §1, subd. (b), par. (3)(C) and (D) requires that school districts using voter approved bond funds secured under the Strict Accountability in Local School Construction Bonds Act of 2000 (aka Proposition 39) “conduct an annual, independent performance audit to ensure that the [bond] funds have been expended only on the specific projects listed” and “conduct an annual, independent financial audit of the proceeds from the sale of the bonds until all of those proceeds have been expended for the school facilities projects.” California Education Code § 15286 codifies these auditing requirements and further provides: “the required annual, independent financial and performance audits for the preceding fiscal year shall be submitted to the citizens’ oversight committee established pursuant to Section 15278 at the same time they are submitted to the school district …, no later than March 31 of each year. These audits shall be conducted in accordance with the Government Auditing Standards issued by the Comptroller General of the United States for financial and performance audits.”

3. RESPONSIBILITIES OF AUDITOR

The District passed Bond Measure R, a Proposition 39 bond measure, in California on November 6, 2012 and is required to conduct annual, independent financial and performance audits for the preceding year. On June 6, 2006, the voters approved the issuance of bonds (2006 Measure R Election) not to exceed $118,000,000 for the construction, renovation and improvement of school facilities. The District has issued bonds of $48,000,000 (Series A) on August 23, 2006, $32,422,549 (Series B) and $12,000,000 (Series C) on October 26, 2009, and $25,000,000 (Series D) and $557,451 (Series E0 on July 8, 2011. Per California Education Code § 15286, that codifies these auditing requirements, further provides: “the required annual, independent financial and performance audits for the preceding fiscal year shall be submitted to the citizens’ oversight committee established pursuant to Section 15278 at the same time they are submitted to the school district …, no later than March 31 of each year. These audits shall be conducted in accordance with the Government Auditing Standards issued by the Comptroller General of the United States for financial and performance audits.”

Generally, the firm(s) selected as a result of this process (“Auditor”) shall be responsible for the following general categories of work, which the Auditor shall perform:


3.1. Review the District’s Measure “R” ballot proposition and any other documents evidencing projects approved by the voters for inclusion on the list of specific school facilities projects to be funded, and obtain certification that the school district has evaluated safety, class size reduction, and information technology needs in developing that list.;

3.2. Investigate the District’s projects and audit whether all projects funded by the 2012 Measure

“R” bond are included in the District’s Measure “R” Program, identifying the projects that have been performed,

3.3. Conduct an annual independent performance audit to ensure that the funds have been

expended only on the specific projects listed. Confirm that Bond proceeds were NOT spent on teacher and administrator salaries and other school operating expenses.

3.4. Conduct an independent financial audit of the proceeds from the sale of the bonds until all of

those proceeds have been expended for the school facilities projects.

3.5. California Education Code § 15286 requires that the financial and performance audits be performed using Generally Accepted Governmental Auditing Standards (GAGAS) issued by the Comptroller General of the United States who heads up the U.S. Government Accountability Office (GAO). According to the GAO, “Performance audits entail an objective and systemic examination of evidence to provide an independent assessment of the performance and management of a program against objective criteria.” GAGAS outlines several types of performance audits whereby the “Compliance Audit” appears to be the most appropriate.

3.6. GAGAS 8.30: The auditor’s report must include the following language:

“We conducted this performance audit in accordance with the generally accepted government auditing standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives.”

3.7. Prepare and provide the District and the District’s governing board, staff, and Citizen’s

Bond Oversight Committee (“CBOC”), a report of the results of the Auditor’s financial and performance audits in accordance with the Government Auditing Standards issued by the Comptroller General of the United States for financial and performance audits.

3.8. Attend, as required, meetings of the District governing board and the CBOC.

3. Proposal Due Date

Sealed proposals shall be submitted to the District Purchasing Department on or before

February 19, 2016 at 2:00 PM.

4. Requests for Information/Clarifications to RFP


The Respondent shall make all investigations necessary to be informed regarding the service(s) to be furnished. Any Respondent seeking clarification of any portion of this RFP shall submit the requested clarification in writing to the District. Responses of the District to any requested clarification will be in writing; if in the sole judgment of the District, any clarification response affects the RFP or other Respondents, the District will issue the clarification response by a written addendum distributed to all potential Respondents who have theretofore obtained this RFP from the District. All requests for clarification of this RFP must be submitted and actually received by Rosana McLeod, Director of Purchasing, at [email protected] no later than 2:00 PM, PDT, Monday, February 15, 2016; the District will not respond to clarification requests submitted thereafter. Respondent should carefully examine the entire RFP and any addenda thereto, together with all related materials and data referenced in the RFP or otherwise available to it, and should become fully aware of the nature and location of the work, the quantities of the work, and the conditions to be encountered in performing the work. If a Respondent fails to notify the District prior to the date fixed for submission of proposals of an error in the RFP known to it, or an error that reasonably should have been known to it, and if Respondent is awarded the contract, Respondent shall not be entitled to additional compensation or time by reason of the error or its later correction.

5. Mandatory Documents

This RFP requires the mandatory completion of the following enclosed documents: a. STATEMENT OF QUALIFICATIONS (Attachment B) b. PRICE PROPOSAL FORM (Attachment C) c. NON-COLLUSION

6. Statement of Qualifications

Accounting firms submitting proposals may furnish other information in addition to the required “Statement of Qualifications” form attached as Attachment A to this RFP. The Rowland Unified School District is interested in securing the services of an auditing firm which has demonstrated high level auditing experience in California school districts, and in particular, has the requisite expertise and experience in conducting similar Proposition 39 financial and performance audits in accordance with the Government Auditing Standards issued by the Comptroller General of the United States in order to provide a comprehensive and detailed audit of the district’s accounts and records. Selection will be made based on an evaluation of Respondent’s qualifications, including its demonstrated competence and professional qualifications that are necessary for the satisfactory performance of the services required, and not solely on the basis of lowest price.

7. Agreement for Prop 39 Audit Services.

Attachment A to this RFP is a form of the Agreement for Proposition 39 Audit Services (“Agreement”) which the District anticipates executing with the Respondent selected to provide audit services through this RFP. The scope of Consultant Services and other terms and conditions are set forth in the Agreement.


i. Respondents’ Review of Agreement. Each Respondent shall thoroughly review the Agreement and each Respondent’s RFP Response must indicate acceptance of all terms and conditions of the Agreement or identify requested modifications to portions of the Agreement. If a Respondent requests modifications to any portion of the Agreement, the Respondent must set forth, in its RFP Response, the specific modification requested. No modification to the Agreement requested by a Respondent is binding on or enforceable against the District unless the District accepts the requested modification and such modification is incorporated into the Agreement as awarded by the District’s Board of Education.

C. RFP RESPONSE.

1. Submission of RFP Response. a. Latest Date/Time for Submission of RFP Response. The latest date/time for

submission of RFP Responses is 2:00 PM, Friday, February 19, 2016. b. Location for Submission of RFP Response. RFP Responses shall be submitted to the

office of the District’s Director of Purchasing at:

ROWLAND UNIFIED SCHOOL DISTRICT Rosana McLeod, Director of Purchasing 1830 South Nogales Street Rowland Heights, CA 91748

RFP Responses which are not actually received at the above-stated location at or prior to the latest date/time for submission of RFP Responses will be rejected by the District for non-responsiveness. Respondents are solely responsible for the timely submission of RFP Responses. Respondents are advised that the District utilizes a central mailroom for the receipt of items transmitted by United States Mail and private courier services, including FedEx, California Overnight, DHL, etc. Items received in the District’s central mailroom will be distributed to the addressee(s) only as part of the mailroom’s regular routine delivery service. A response to this RFP which is received in the District’s central mailroom is not received by the above-stated District Office until delivery of such item is effectuated to the above-state District Office by the District’s mailroom services. Accordingly, Respondents are encouraged to personally deliver RFP Responses directly to the above-stated District Office or to retain a private courier service to personally deliver RFP Responses to the above-stated District Office. Facsimile or e-mailed transmissions will not be accepted.

2. RFP Response Contents/Format.

a. RFP Response. All materials submitted in response to this RFP shall not exceed thirty (30) pages and shall be on 8 ½” x 11” paper, in portrait orientation. All submitted materials must be bound in either a three-ring binder or spiral bound notebook. Tabbed dividers should be used to identify and separate discrete sections of the RFP Response which correspond format and contents described in Paragraph C below.

b. Additional Materials. Respondents are not prohibited, but are discouraged, from submitting materials in addition to those specifically responding to the matters noted in Paragraph C below. If a Respondent elects to submit materials with its RFP Response which are in addition to the matters described in Paragraph C below, the Respondent shall separately bind all such additional materials from the RFP Response addressing the


matters set forth in Paragraph C below. c. Copies of RFP Response. Each Respondent shall submit an original (wet signed) RFP

Response and five (5) copies of its RFP Response, together with an electronic copy on a flashdrive.

d. Compliance with Applicable Laws. In connection with this RFP and the agreement, Respondent/Consultant shall comply with all applicable laws in all aspects in connection with the procurement process of this project and the performance of the contract whether such laws are stated herein or not.

3. RFP Response Format and Organization. Each RFP Response must conform to the

following described organizational format and must include the contents described below. Failure of a Respondent to submit its RFP Response in a format and with contents conforming to the following requirements will be a basis for the District’s rejection of such RFP Response for non-responsiveness. a. Cover Sheet. Identify the submittal as the RFP Response to this RFP and an

identification of the firm submitting the RFP Response along with the firm’s address, telephone/fax numbers and email addresses of the firm’s principal contacts in connection with this RFP or the RFP Response.

b. Letter of Interest. Include a brief letter expressing the interest of the Respondent in providing Audit Services and a brief history of the firm, together with a statement of the qualifications of the Respondent to provide the audit services. Provide contact information, including the telephone number, fax number and email address for the personnel of the Respondent who will be receiving notices and other communications from the District regarding the RFP. The letter of interest should be bound with other materials responding to this RFP.

c. Table of Contents. Include a Table of Contents reflecting the Respondent’s responses to each of the items set forth below.

d. Tab 1; Statement of Qualifications. Complete the Qualifications Statement incorporated into this RFP as Attachment B.

e. Tab 2; Relevant Experience. Provide additional details of the audit assignments identified in Paragraph 5 of Qualifications Statement which reflect the skills, experience and other qualifications of the Respondent to successfully complete the Audit Services contemplated by this RFP.

f. Tab 3; Insurance Certificates. Provide copies of Certificates of Insurance for the Respondent; required Certificates of Insurance and minimum coverage amounts for each policy of insurance are as set forth below.

Policy of Insurance Minimum Coverage Amount

Workers Compensation In accordance with law

Employers Liability One Million Dollars ($1,000,000)

Commercial General Liability One Million Dollars ($1,000,000) per occurrence and Two Million Dollars ($2,000,000) in the aggregate

Combined Single Limit Automobile Liability

One Million Dollars ($1,000,000)

Professional Liability One Million Dollars ($1,000,000) per claim and Two Million Dollars ($2,000,000) in the


aggregate

g. Tab 4; Personnel Resumes; Respondent Employee Resumes. Provide a current

resume for each employee proposed by the Respondent to complete any portion of the Audit Services, as identified in Paragraph 4.1 of the Qualifications Statement. The foregoing excludes personnel whose assigned tasks are limited to administrative or clerical support.

h. Tab 5; Completion of Audit Services. Provide a narrative describing the Respondent’s anticipated approach and methodology the Respondent to prepare the Proposition 39 financial and performance audits and other obligations under the Agreement.

i. Tab 6; Agreement Comments. Included with this RFP, as Attachment A, is the Agreement for Proposition 39 Audit Services. Respondents must indicate in Tab 6 acceptance of all terms and conditions of the Agreement, without conditions, qualifications or reservations or identify any term or condition of the Agreement which the Respondent requests modification, by amendment to existing provisions, addition of additional provisions or deletion of existing provisions. Where any requested modification consists of amendments to existing provisions or additional provisions, the RFP Response must set forth the complete text of the requested amendment or addition. Any Respondent who’s RFP Response does not identify modifications to terms or conditions of the attached Agreement will be deemed to have agreed to and accepted all terms and conditions set forth therein, if the Respondent is awarded the Agreement.

j. Tab 7; Price Proposal. Provide a fee proposal for completion of the services and other obligations set forth in the Agreement on the form of Price Proposal included with this RFP as Attachment C.

k. Tab 8; Acknowledgment of Addenda. If the District issued Addenda to the RFP, Tab 8 must include the following statement:

The Respondent submitting this RFP Response acknowledges receipt of Addenda Nos. _____________. The Respondent confirms that requirements noted in the foregoing Addenda are incorporated into the RFP Response.

If the District did not issue Addenda to the RFP, Tab 8 must include the following statement: “No Addenda issued.”

D. SELECTION CRITERIA.

1. General. Each timely submitted RFP Response will be independently reviewed by each

member of the Evaluation Panel. A RFP Response which does not comply with the requirements of this RFP will be subject to rejection for non-responsiveness.

2. District Policy. It is the policy of the District that the selection of firms to provide professional services for the District be based on the demonstrated competence and qualifications to complete the required professional services at a fair and reasonable price to the District. Accordingly, award of the Agreement is not based solely on proposed pricing for completion of Audit Services.

3. Evaluation Criteria. The following set forth the criteria by which each RFP Response will be evaluated. The District and the Selection Committee reserve the right to exercise discretion in the weight and priority of the evaluation criteria. a. Relevant Experience and Ability. The Respondent and its proposed personnel will be


evaluated based on experience in successfully completing Audit Services for other California community college districts.

b. Responsiveness to RFP Requirements. The District will evaluate the Respondent’s responsiveness to the requirements of this RFP as outlined in the RFP.

c. Client Responsiveness. The District will evaluate the prior experience and success of the Respondent and its proposed personnel to establish effective working relationships within the setting of a higher education institution, including the relationships with management, administrative, technical and end-user staff of prior clients and relationships with other consultants.

d. Availability. The District will evaluate the availability of the Respondent and its proposed personnel to be dedicated to completion of Audit Services within the District’s anticipated schedule.

e. Proposed Pricing. The District will evaluate the pricing proposed for completion of the Audit Services.

E. EVALUATION AND SELECTION PROCESS

1. Interviews. At the sole discretion of the Evaluation Panel, one or more of the Respondents deemed qualified for the Project by the Evaluation Panel may be invited to participate in an interview with the Evaluation Panel. Interviews, if conducted by the Evaluation Panel, will generally consist of no more than a ten (10) minute presentation followed by questions posed by the Evaluation Panel. If requested by the Evaluation Panel, any Respondent invited to participate in the interview process shall have present at the interview employees of the Respondent and any Sub-Consultant who: (i) have management or supervisory responsibility for completion of Audit Services; and (ii) are proposed to complete a portion of the Audit Services.

2. Evaluation Panel Recommendation. Based upon evaluation of RFP Responses in

accordance with the selection criteria described above, the Evaluation Panel may identify not more than three (3) Respondents (without ranking Respondents) to the District’s President/Superintendent. Based upon Respondents identified by the Evaluation Panel, the District’s President/Superintendent will make a recommendation to the District’s Board of Education for award of the Agreement for Proposition 39 Audit Services. The foregoing notwithstanding authority to award the Agreement is vested solely in the District’s Board of Education.

F. OTHER GENERAL REQUIREMENT

1. Rejection of RFP Responses; Waiver of Irregularities. The District reserves the right to

reject all RFP Responses or to waive any immaterial irregularities or informalities in any RFP Response. A RFP Response which does not conform to requirements set forth herein is subject to rejection by the District for non-responsiveness.

2. No Direct Contact. Selection Committee members may not be contacted or solicited by any firm or individual submitting submittals during the submittal solicitation and review process, with the exception of the facilitator, Rosana McLeod, Director of Purchasing, in accordance with the directions herein.


3. Award of Contract. The Agreement, if awarded, will be by action of the District’s Board of Education.

4. Assignment of Contract. No contract awarded under this Proposal shall be assigned except with approval of the Board of Education. Any attempted assignment in violation of this provision shall be voidable at the option of the Board.

5. District’s Rights. The District may investigate the Proposal of any Consultant/Firm under consideration, may require confirmation of information furnished by a Consultant/Firm, and may require additional evidence of Proposal to perform the work described in this RFP. The District reserves the right, in its sole and absolute discretion and without recourse by Consultant/Firms, to seek proposals from or to contract with any firm not participating in this process. or to take any of the following actions:

a. Reject any or all Submittals b. Issue a new RFP c. Cancel, modify, or withdraw the RFP d. Issue addenda, supplements, and modifications to this RFP e. Modify the RFP process (with appropriate notice to Consultant/Firms) f. Appoint a selection committee and evaluation teams to review RFP’s and seek the

assistance of outside technical experts in the response evaluations g. Hold meetings and exchange correspondence with the Respondent/Consultant to seek an

improved understanding and evaluation of the responses h. Seek or obtain data from any source that has the potential to improve the understanding

and evaluation of the responses i. Waive minor irregularities in responses j. Negotiate a contract with the selected Consultant/Firm 1. Refuse to issue a contract at all.

6. RFP Response Validity. All RFP Responses shall remain valid for a period of 90 days following the RFP deadline.

7. Publicity. News releases relating to this RFP shall not be made without prior approval by,

and in coordination with, the District.

8. Equal Opportunity. Respondent must be an Equal Opportunity Employer and shall certify that it is in compliance with the Civil Rights Act of 1964, the State Fair Employment Practice Act, and all other applicable Federal and State laws and regulations relating to equal opportunity employment, including Executive Order No. 11246 of September 24, 1965.

9. Respondent’s Authorized Signee. If the Respondent is an individual or an individual doing business under a firm name, the bid must, in addition to the firm name, be signed by the individual; if the bidder is a partnership, the bid should be signed with the partnership name by one of the partners; if a corporation, with the name of the corporation by an officer authorized to execute a bid on behalf of the corporation.

10. Public Records. Except for materials deemed Trade Secrets (as defined in California Civil Code §3426.1) and materials specifically marked “Confidential” or “Proprietary” all


materials submitted in response to this RFP are deemed property of the District and public records upon submission to the District. The foregoing notwithstanding, the District may reject for non-responsiveness the RFP Response of a Respondent who indiscriminately notes that its RFP Response or portions thereof are “Trade Secret” “Confidential” or “Proprietary” and exempt from disclosure as a public record. The District is not liable or responsible for the disclosure of RFP Responses, or portions thereof, deemed to be public records, including those exempt from disclosure if disclosure is required by operation of law, or by an order of a court of competent jurisdiction, or which occurs through inadvertence, mistake or negligence on the part of the District or its agents or representatives. If the District is required to defend or otherwise respond to any action or proceeding wherein request is made for the disclosure of the contents of any portion of a RFP Response deemed exempt from disclosure hereunder, by submitting a response to this RFP, each Respondent agrees to defend, indemnify and hold harmless the District in any action or proceeding from and against any liability, including without limitation attorneys’ fees arising therefrom. The party submitting materials sought by any other party shall be solely responsible for the cost and defense of the District in any action or proceeding seeking to compel disclosure of such materials; the District’s sole involvement in any such action shall be that of a stakeholder, retaining the requested materials until otherwise ordered by a court of competent jurisdiction

NON-COLLUSION DECLARATION

RFP PROPOSITION 39 AUDIT SERVICES (REV 2.2.16) Page 1



Phone: (626) 258-8387

NON-COLLUSION DECLARATION (PUBLIC CONTRACT CODE 7106)

REQUEST FOR PROPOSAL

State of California ) ) ss. County of _____________________) I, _______________________________, in my position as _________________________ of_________________________________________, the party making the foregoing bid, declare that the bid is not made in the interest of, or on behalf of, any undisclosed person, partnership, company, association, organization, or corporation; that the bid is genuine and not collusive or sham; that the bidder has not directly or indirectly induced or solicited any other bidder to put in a false or sham bid, and has not directly or indirectly colluded, conspired, connived, or agreed with any bidder or anyone else to put in a sham bid, or that anyone shall refrain from bidding; that the bidder has not in any manner, directly or indirectly, sought by agreement, communication, or conference with anyone to fix the bid price of the bidder or any other bidder, or to fix any overhead, profit or cost element of the bid price, or of that of any other bidder, or to secure any advantage against the public body awarding the contract of anyone interested in the proposed contract; that all statements contained in the bid are true; and, further, that the bidder has not, directly or indirectly, submitted his or her bid price or any breakdown thereof, or the contents thereof, or divulged information or data relative thereto, or paid, and will not pay, any fee to any corporation, partnership, company, association, organization, bid depository, or to any member or agent thereof to effectuate a collusive or sham bid. I declare under penalty of perjury under the laws of the State of California that the foregoing is true and correct. Executed this ____ day of _____________, 2016, at ________________, California (City) .

___________________________________ (Signature of Bidder)

END OF DOCUMENT

CERTIFICATION OF COMPLIANCE




Phone: (626) 258-8387




ROWLAND UNIFIED SCHOOL DISTRICT

CERTIFICATION OF COMPLIANCE

I/we have received and reviewed the RFP and any Addenda issued by the Rowland Unified School District and this submission is our entire submittal. Firm Name:__________________________________________________________________________ Authorized Signature:__________________________________________________________________ Printed Name:________________________________________________________________________ Date:________________, 2016 Number of Addenda Received:___________________

ATTACHMENT A: AGREEMENT FOR PROP 39 AUDIT SERVICES




Phone: (626) 258-8387




ROWLAND UNIFIED SCHOOL DISTRICT

AGREEMENT FOR AUDIT SERVICES

THIS AGREEMENT made and entered into on __________________________between the Rowland Unified School District (“District”), a California school district, located in the County of Los Angeles, State of California, and __________________________, Certified Public Accountants (“Consultant”).

RECITALS WHEREAS, California Constitution, art. XIII (A), §1, subd. (b), par. (3)(C) and (D) requires that school districts using voter approved bond funds secured under the Strict Accountability in Local School Construction Bonds Act of 2000 (aka Proposition 39) “conduct an annual, independent performance audit to ensure that the [bond] funds have been expended only on the specific projects listed” and “conduct an annual, independent financial audit of the proceeds from the sale of the bonds until all of those proceeds have been expended for the school facilities projects.” WHEREAS, California Education Code § 15286 codifies these auditing requirements and further provides: “the required annual, independent financial and performance audits for the preceding fiscal year shall be submitted to the citizens’ oversight committee established pursuant to Section 15278 at the same time they are submitted to the school district …, no later than March 31 of each year. These audits shall be conducted in accordance with the Government Auditing Standards issued by the Comptroller General of the United States for financial and performance audits.” WHEREAS, it is the intention of the District, consisting of the duly elected members of the Board of Trustees of the aforesaid school district to comply with the provisions of California Constitution, art. XIII (A), §1, subd. (b), par. (3)(C) and (D) and §15286 of the Education Code and provide for independent financial and performance audit of the Measure R bond funds secured under Proposition 39; and WHEREAS, the CPA are Certified Public Accountants duly authorized to practice and licensed as such by the State Board of Accountancy and deemed by the California State Controller as qualified to conduct audits of local educational agencies and identified on the State Controller’s Certified Public Accountants Directory Service (CPADS; http://cpads.sco.ca.gov/).



NOW THEREFORE, for and in consideration of the mutual covenants, conditions and promises hereinafter contained, the District hereby employs the Consultant, and the Consultant hereby accepts employment to conduct independent financial and performance audits of the Measure R bond funds secured by the District pursuant to Proposition 39 in the following manner and upon the following conditions: 1. CONSULTANT SERVICES; GENERAL

1.1. General. The Consultant Services set forth in this Agreement shall be completed by personnel employed by the Consultant who are skilled, experienced and qualified to perform and complete the Consultant Services assigned to them.

1.2. Consultant Standard of Care. The Consultant Services and authorized Additional Consultant

Services; if any, shall be performed and provided by Consultant and its personnel: (i) using the Consultant’s best skill and attention; (ii) with due care and in accordance with applicable standards of professional care; (iii) in accordance with applicable laws, rules and regulations; and (iv) in accordance with the terms of this Agreement. The Consultant acknowledges that the Consultant Services are to be provided and performed in conjunction with other services provided by other parties which relate to, or affect the audit services. Accordingly, Consultant acknowledges and agrees that the Consultant Services will be provided and completed in a collaborative and cooperative manner with such other parties so: (i) there is no delay, hindrance or interruption to the orderly and timely progression and completion of audit services; and (ii) the independent financial and performance audits and reports prepared by the Consultant under this Agreement incorporate findings, conclusions or recommendations of others which affect, or relate to the audits. The Consultant is liable to the District for the consequences of its failure to provide, perform and/or complete the Consultant Services or authorized Additional Consultant Services in accordance with the terms of this Agreement.

1.3. Consultant as Independent Contractor; Limited Consultant Agency. In providing services

under this Agreement, the Consultant is an independent contractor to the District. The express terms of this Agreement set forth the limited extent to which the Consultant is authorized to act as an agent or representative of the District. The Consultant shall be liable to the District and third parties for the consequences of its conduct which exceed the express limited scope of the Consultant to act on behalf of the District.

2. BASIC SERVICES

2.1. Audit Procedure and Scope All audits shall be made in accordance with generally accepted auditing standards and shall include, to the extent applicable, the Government Auditing Standards issued by the Comptroller General of the United States for financial and performance audits. The scope of audit shall not be limited to that provided in the aforementioned publications in the event that in the opinion of the Consultant, particular circumstances warrant extension thereof. All audits shall include all Measure R funds of the District. The periods to be audited shall be for the following fiscal years: beginning July 1, 2015, and



ending June 30, 2016; beginning July 1, 2016 and ending June 30, 2017; and beginning July 1, 2017 and ending June 30, 2018. In cases where the Consultant can and does place reliance upon the work of a state agency, another individual accountant or firm of public accountants or certified public accountants, he/she shall state in his/her report the extent of such reliance and shall name the agency, accountant or accountants upon whose work he/she relies. Nothing in this paragraph shall be construed to limit the responsibility of the Consultant or to obligate him/her to accept or perform work which is not in compliance with the specifications of the engagement.

2.2. Form and Content of Reports

Form and content of the audit reports shall be in conformity, to the extent practicable, with such form and content as may be prescribed by the State Controller’s Office of the State of California under §41020 of the Education Code, and as detailed in the Department’s publication titled, “Standards & Procedures for Audits of California K-12 Local Educational Agencies.”

In the event that circumstances disclosed by the audits indicate that more detailed verification is required in addition to that which would be sufficient under ordinary circumstances, it is agreed that such extended verification shall be completed at the “Estimated average cost per hour including out-of-pocket costs” as indicated under Compensation in this Agreement, with the hours required agreed upon by both parties prior to commencing the additional verification.

In that event that the Consultant agrees to provide all ascertainable facts relative to such circumstances, together with an estimate or estimates of the additional cost or costs of furnishing a more detailed verification. It is expressly understood that fees relating to such

2.3. Required Consultations and Revisions

Consultant shall participate in any and all consultations regarding the audit report or reports, or any revisions thereof, including without limitation, the furnishing of any additional data in connection therewith, as may be required by the District, Los Angeles County Office of Education, Citizens’ Bond Oversight Committee and/or Comptroller. Consultant shall also be obligated to modify, revise and/or amend the audit reports to ensure full compliance with any and all requirements of the District, Los Angeles County Office of Education and/or the State Controller’s Office of the State of California.

2.4. General Categories of Work

Consultant shall be responsible for the following general categories of work, which the Consultant shall perform:

2.4.1. Review the District’s Measure “R” ballot proposition and any other documents evidencing projects approved by the voters for inclusion on the list of specific



school facilities projects to be funded, and obtain certification that the school district has evaluated safety, class size reduction, and information technology needs in developing that list;

2.4.2. Investigate the District’s projects and audit whether all projects funded by the

Measure “R” bond are included in the District’s Measure “R” Program, identifying the projects that have been performed,

2.4.3. Conduct an annual independent performance audit to ensure that the funds have

been expended only on the specific projects listed. Confirm that Bond proceeds were NOT spent on teacher and administrator salaries and other school operating expenses.

2.4.4. Conduct an independent financial audit of the proceeds from the sale of the bonds

until all of those proceeds have been expended for the school facilities projects.

2.4.5. Comply with California Education Code § 15286 which requires that the financial and performance audits be performed using Generally Accepted Governmental Auditing Standards (GAGAS) issued by the Comptroller General of the United States who heads up the U.S. Government Accountability Office (GAO). According to the GAO, “Performance audits entail an objective and systemic examination of evidence to provide an independent assessment of the performance and management of a program against objective criteria.” GAGAS outlines several types of performance audits whereby the “Compliance Audit” appears to be the most appropriate.

2.4.6. GAGAS 8.30: The auditor’s report must include the following language:

“We conducted this performance audit in accordance with the generally accepted government auditing standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives.”

2.4.7. Prepare and provide the District and the District’s governing board, staff, and

Citizen’s Bond Oversight Committee (“CBOC”), a report of the results of the Consultant’s financial and performance audits in accordance with the Government Auditing Standards issued by the Comptroller General of the United States for financial and performance audits.

2.5. Rendering the Reports

The final annual financial and performance audits shall be completed, and the audit reports shall be delivered in the manner and to the parties hereinafter set forth, not later than March 31of each fiscal year. Preliminary draft reports will be available for review



no later than the first Friday of March of each fiscal year. Audit progress reports will be provided as requested by the District.

2.6. Filing of Reports Copies of the Audit Reports herein required to be made shall be prepared and substantially bound by the Consultant for filing with each of the following offices and departments:

District Staff (__ copies) District’s Board of Education (10 copies) Citizen’s Bound Oversight Committee (__ copies) One unbound copy

3. COMPENSATION 3.1. Contract Price for Consultant Services. The Contract Price for completion of the Consultant

Services under this Agreement is the lump sum fixed price of __________________________________________ Dollars ($_____________).

3.1.1. Allocation of Contract Price to Phases of Consultant Services. The Contract Price

is allocated to the various Audit Years of the Consultant Services as set forth below. Notwithstanding any provision of this Agreement to the contrary, the portion of the Contract Price due from the District to the Consultant for completion of each Audit Year of the Consultant Services shall be limited to the fixed amount set forth below.

Audit Year Compensation

Fiscal Year Ending June 30, 2016

____________________________ Dollars ($_____________)


____________________________ Dollars ($_____________)


____________________________ Dollars ($_____________)

3.1.2. All-Inclusive Contract Price. The Contract Price for the Consultant Services is

the full amount due from the District to the Consultant for the Consultant Services, including the Consultant’s fee, personnel expenses (including all benefits and burdens) for Consultant personnel and others providing any part of the Consultant Services, travel of Consultant personnel and others performing Consultant Services to and from their respective offices/homes and the District’s Administrative Offices, travel within the Counties of Los Angeles, Orange, San Bernardino and Riverside, costs, expense or other charges and other items necessary to complete Consultant Services, profit and administrative and overhead costs (including without limitation insurance) arising out of or associated with performance of Consultant Services under this Agreement.



3.2. Reimbursable Expenses. Except as expressly set forth below, there shall be no other adjustment of the Contract Price for any costs, expenses or other charges incurred by Consultant to complete the Consultant Services.

3.3. Additional Consultant Services. If the District authorizes Additional Consultant Services,

such authorization must be set forth in a written amendment issued prior to the performance of the Additional Services. The District’s payment of such Additional Consultant Services shall be based upon a mutually agreed upon lump sum fixed price. If the District and the Consultant are unable to mutually agree upon a lump sum fixed price for Additional Consultant Services, compensation to the Consultant will be on the basis of the time reasonably incurred by personnel of the Consultant to complete authorized Additional Consultant Services, multiplied by the applicable billing rate as set forth in Exhibit 1 hereto.

3.4. Consultant Billings for Payment of Contract Price. During the course of providing

Consultant Services, Consultant shall submit monthly billing invoices to the District for payment of the Contract Price for Consultant Services and any authorized Additional Consultant Services completed in the immediately prior month. Consultant’s billings shall be in such form and format as may be reasonably requested by District. Billings for any Phase of the Consultant Services shall be limited to the portion of the Contract Price allocated for the Phase, as set forth above.

3.5. District Payment of Contract Price. Within thirty (30) days of receipt of Consultant’s billing

invoices, District will make payment to Consultant of undisputed amounts of ninety percent (90%) of the Contract Price due for Consultant Services, authorized Additional Consultant Services and authorized Reimbursable Expenses. Ten percent (10%) of each billing shall be withheld as retention and disbursed with the final billing as set forth below. The District may withhold or deduct portions of the Contract Price otherwise due Consultant hereunder if the Consultant fails to timely and completely perform material obligations to be performed on its part under this Agreement, with the amounts withheld or deducted being released after such failure of performance has been fully cured, less costs, damages or losses sustained by the District resulting therefrom. The District’s payment of final billing for each audit year, including the ten percent (10%) retention withhold shall be deferred until the said audit reports shall have been delivered by the Consultant, accepted by the District, and approved by the State Controller's Office.

3.6. Consultant’s Payments. The Consultant shall promptly pay its employees and others

performing or providing Consultant Services or authorized Additional Consultant Services upon receipt of payments of the Contract Price from the District. If required by applicable law, rule or regulation, the Consultant’s payments to personnel providing or performing Consultant Services or authorized Additional Consultant Services shall be at least the prevailing wage rate established for the type of service provided.



4. INSURANCE; INDEMNITY 4.1. Consultant Insurance. At all times during performance of Consultant Services and

authorized Additional Consultant Services, the Consultant shall maintain policies of insurance in the minimum coverage amounts set forth herein.

4.1.1. Workers’ Compensation and Employers Liability Insurance. The Workers’

Compensation Insurance shall cover claims under workers’ or workmen’s compensation, disability benefit and other similar employee benefit acts may be liable. The Employer’s Liability Insurance shall cover bodily injury (including death) by accident or disease to any employee which arises out of the employee’s employment by Consultant. The Employer’s Liability Insurance may be obtained as a separate policy of insurance or as an additional coverage under the Workers’ Compensation Insurance policy. The minimum coverage amount of the Workers Compensation Insurance policy shall be in accordance with applicable law. The minimum coverage amount of the Employers Liability Insurance policy shall be One Million Dollars ($1,000,000). The foregoing notwithstanding, if Consultant is a sole proprietorship form of business entity and there are no employees of the Consultant, the foregoing requirements are inapplicable and waived for such an Consultant.

4.1.2. Commercial General Liability Insurance. The Commercial General Liability and

Property Insurance shall cover the types of claims set forth below which may arise out of or result from services under this Agreement and for which Consultant may be legally responsible: (i) claims for damages because of bodily injury, occupational sickness or disease or death of their employees; (ii) claims for damages because of bodily injury, sickness or disease or death of any person other than their employees; (iii) claims for damages insured by usual personal injury liability coverage; (iv) claims for damages, other than to the Project itself, because of injury to or destruction of tangible property, including loss of use resulting therefrom; (v) claims for damages because of bodily injury, death of a person or property damages arising out of ownership, maintenance or use of a motor vehicle; and (vi) contractual liability insurance applicable to obligations under this Agreement. The District shall be an additional named insured to Consultant’s commercial general liability insurance policy. The minimum coverage amount of the Commercial General Liability insurance policy shall be One Million Dollars ($1,000,000) per occurrence and Two Million Dollars ($2,000,000) in the aggregate.

4.1.3. Automobile Liability Insurance. The Automobile Liability Insurance policy of

Consultant shall cover personal injury, accident damage and personal property damage arising out of owned, leased or rented automobiles. Consultant’s Automobile Liability Insurance shall be a combined single limit policy in the minimum coverage amount of One Million Dollars ($1,000,000).

4.1.4. Professional Liability. Consultant’s Professional Liability insurance policy shall

cover losses, damages and other liabilities arising out of Consultant Services. The



minimum coverage amount of Consultant’s Professional Liability Insurance policy shall be One Million Dollars ($1,000,000) per claim and Two Million Dollars ($2,000,000) in the aggregate.

4.1.5. Policy Endorsements; Evidence of Insurance. The Consultant shall deliver to the

District Certificates of Insurance evidencing each of the policies of insurance in the coverage amounts required hereunder. All policies of insurance required hereunder shall be issued by insurer(s) admitted to issue insurance by the State of California and to the reasonable satisfaction of the District. Coverages under each policy of insurance required hereunder, whether by endorsement or otherwise, shall provide that such policy will not be modified, canceled or allowed to expire without at least thirty (30) days advance written notice to the District.

4.1.6. District General Liability Insurance. The District will maintain General Liability

Insurance covering the District for claims of bodily injury or death of persons and property damage. The District may at its sole election obtain such liability insurance from a commercially available source, a Joint Powers Authority or by self-insurance.

4.2. Indemnity.

4.2.1. Consultant Indemnity of District. To the fullest extent permitted by law, the Consultant shall indemnify, defend and hold harmless the Indemnified Parties who are the District and District’s employees, officers, Board of Education (including each individual member of the District’s Board of Education), agents and representatives from any and all claims, demands, losses, responsibilities or liabilities for: (i) injury or death of Consultant’s employees; (ii) injury or death of other persons or damage to property; or (iii) other costs, charges or damages arising out of or attributable, in whole or in part, to the negligent or willful acts, omissions, errors and/or other conduct negligent of Consultant, it’s the employees, agents and representatives in performing or providing any of the obligations, services or other work product contemplated under this Agreement. The foregoing shall include without limitation, attorney’s fees and costs incurred by the Indemnified Parties and shall survive the completion of obligations under this Agreement or termination of this Agreement until any such claim, demand, loss, responsibility or liability covered by the provisions hereof is barred by the applicable Statute of Limitations.

4.2.2. District Indemnity of Consultant. The District shall indemnify and hold harmless Consultant from all claims arising out of bodily injury (including death) and physical damage which arise out of the negligent or willful acts, omissions or other conduct of the District.

5. TERM; TERMINATION; SUSPENSION 5.1. Term. The Term of this Agreement shall commence as of the date set forth above and

unless earlier terminated pursuant to the provisions hereof, the Term shall expire upon completion of the Consultant Services hereunder.



5.2. Termination for Default. Either the District or Consultant may terminate this Agreement upon seven (7) days advance written notice to the other if there is a default by the other Party in its performance of a material obligation hereunder and such default in performance is not caused by the Party initiating the termination. Such termination shall be deemed effective the seventh (7th) day following the date of the written termination notice, unless during such seven (7) day period, the Party receiving the written termination notice shall commence to cure it default(s) and diligently thereafter prosecute such cure to completion. In addition to the District’s right to terminate this Agreement pursuant to the foregoing, the District may terminate this Agreement upon written notice to Consultant if: (i) Consultant becomes bankrupt or insolvent, which shall include without limitation, a general assignment for the benefit of creditors or the filing by Consultant or a third party of a petition to reorganize debts or for protection under any bankruptcy or similar law or if a trustee or receiver is appointed for Consultant or any of Consultant’s property on account of Consultant’s insolvency; or (ii) if Consultant disregards applicable laws, codes, ordinances, rules or regulations. If the District exercises the right of termination hereunder, the Contract Price due the Consultant, if any, shall be based upon Consultant Services and authorized Additional Consultant Services provided prior the effective date of the District’s termination of this Agreement, reduced by the District’s prior payments of the Contract Price and losses, damages, or other costs sustained by the District arising out of the termination of this Agreement or the cause(s) for termination of this Agreement. Consultant shall remain responsible and liable to District all losses, damages or other costs sustained by District arising out of termination pursuant to the foregoing or otherwise arising out of Consultant’s default hereunder, to the extent that such losses, damages or other costs exceed any amount due Consultant hereunder for Consultant Services or authorized Additional Consultant Services.

5.3. District Right to Suspend. The District may, in its discretion, suspend all or any part of

Consultant Services hereunder; provided, however, that if the District shall suspend Consultant Services for a period of sixty (60) consecutive days or more and such suspension is not caused by the Consultant’s default or the acts or omissions of the Consultant, upon rescission of such suspension, the Contract Price will be subject to adjustment to reflect actual costs and expenses incurred by Consultant, if any, as a direct result of the suspension and resumption of Consultant Services. Except as set forth herein, the Contract Price hereunder is not subject to adjustment for any suspension of Project construction authorized or directed by the District.

5.4. District Termination For District Convenience. The District may, at any time, upon seven

(7) days advance written notice to Consultant terminate this Agreement, in whole or in part, for the District’s convenience and without fault, neglect or default on the part of Consultant. In such event, the Agreement, or such portion as designated by the District, shall be deemed terminated seven (7) days after the date of the District’s written notice to the Consultant or such other time as the District and Consultant may mutually agree upon. In such event, the District shall make payment of the Contract Price to Consultant for Consultant Services and authorized Additional Services provided through the date of termination. Except as set forth above, the Consultant shall not be entitled to other compensation if the District exercises the



right to terminate hereunder, including without limitation anticipated profit on the unperformed portion of Consultant Services.

5.5. Consultant Suspension of Consultant Services. If the District shall fail to make payment of

the Contract Price undisputedly due the Consultant, the Consultant may, upon seven (7) days advance written notice to the District, suspend further performance of services hereunder until payment in full of the undisputed portion of the Contract Price is received. In such event, Consultant shall have no liability for any delays or additional costs of services due to, or arising out of, such suspension.

5.6. Consultant Obligations Upon Termination. Upon expiration of the Term of this Agreement

or the termination hereof, Consultant shall take action as directed by the District relating to the Consultant Services and related work product. The Consultant shall within five (5) days of such expiration or termination assemble and deliver to the District: (i) all work product, instruments of service and other items of a tangible nature; and (ii) documents, including drawings, reports and or electronic files thereof received or prepared by or on behalf of the Consultant relating the Consultant Services.

6. MISCELLEANOUS

6.1. Governing Law; Interpretation. This Agreement shall be governed and interpreted in pursuant to the laws of the State of California and in accordance with its fair meaning and not strictly for or against the District or Consultant. If any provision of this Agreement is deemed illegal, invalid unenforceable or void by any court of competent jurisdiction, such provision shall be deemed stricken and deleted herefrom, but all remaining provisions will remain and continue in full force and effect.

6.2. Time. Time is of the essence to this Agreement.

6.3. Successors; Non-Assignability. This Agreement and all terms hereof are binding upon and inure to the benefit of the respective successors of Consultant and the District. Neither Consultant nor District shall assign rights or obligations hereunder without the prior consent of the other, which consent may be withheld or granted in sole discretion of the Party requested to grant such consent.

6.4. Audit Records. Records, documents and other materials generated or received by

Consultant and its personnel in the course of performing services hereunder shall be deemed District documents and shall be delivered to the District upon termination of this Agreement or completion of obligations under this Agreement, or at any other time upon written demand by the District. Consultant may, at its sole cost, make copies of such records for its own files.

6.5. Notices. Notices under this Agreement shall be addressed and delivered as set forth as

follows:



If to District: Rowland Unified School District Rosana McLeod, Director of Purchasing 1830 South Nogales Street Rowland Heights, CA 91748 [email protected] (626) 854-8370

If to Consultant:

___________________________ ___________________________ ___________________________

6.6. Cumulative Rights; No Waiver. Duties and obligations imposed by this Agreement and

rights and remedies hereunder are in addition to and not in lieu of any imposed by or available at law or in equity. No action or failure to act by District shall be deemed a waiver of any right or remedy afforded hereunder or acquiesce or approval of any breach or default of the Consultant.

6.7. Disputes.

6.7.1. Consultant Continuation of Services. Except in the event of the District’s failure to make an undisputed payment of the Contract Price due the Consultant, notwithstanding any disputes between District and the Consultant hereunder, the Consultant shall continue to provide and perform Consultant Services and authorized Additional Consultant Services pending a subsequent resolution of such disputes.

6.7.2. Mandatory Mediation. All claims, disputes and other matters in controversy between the Consultant and the District, excepting therefrom claims for indemnity, arising out of or pertaining to this Agreement shall be submitted for resolution by non-binding mediation conducted under the auspices of the Judicial Arbitration Mediation Services (“JAMS”) and the Commercial Mediation Rules of the JAMS in effect at the time that a Demand For Mediation is filed. The commencement and completion of mediation proceedings pursuant to the foregoing is a condition precedent to either the District or the Consultant commencing arbitration proceedings pursuant to the following Paragraph.

6.7.3. Arbitration. All claims, disputes or other matters in controversy between Consultant and District arising out of or pertaining to this Agreement or the Consultant Services which are not fully resolved through the mandatory mediation set forth above shall be settled and resolved by binding arbitration conducted before a retired judge under the auspices of the JAMS Commercial Arbitration Rules in effect at the time of the filing of a Demand for Arbitration. The award rendered by the Arbitrator(s) shall be final and binding upon the District and the Consultant and shall be supported by law and substantial evidence pursuant to California Code of Civil Procedure §1296. Any written arbitration award that does not include findings of fact and conclusions of law in conformity



with California Code of Civil Procedure §1296 shall be invalid and unenforceable. The District and the Consultant hereby expressly agree that the Court shall, subject to California Code of Civil Procedure §§1286.4 and 1296, vacate the award if, after review of the award, the Court determines either that the award is not supported by substantial evidence or that it is based on an error of law. Any arbitration hereunder shall be conducted in the JAMS Regional Office closest to the District’s Administrative Offices.

6.8. Entire Agreement. The foregoing constitute the entire agreement and understanding between the District and Consultant concerning the subject matter hereof, replacing and superseding all prior agreements or negotiations, whether written or verbal. No term or condition of this Agreement shall be modified or amended except by writing executed by the District and Consultant. This Agreement and the documents enumerated below, if any, are all of the documents forming a part of the Agreement.

Exhibit 1 Additional Services Billing Rates

IN WITNESS WHEREOF, the District and Consultant have executed this Agreement as of the date set forth above.

“District”

ROWLAND UNIFIED SCHOOL

DISTRICT

By:_________________________________ Title:________________________________

“Consultant” By:_________________________________ Title:________________________________

ATTACHMENT A: AGREEMENT FOR PROPOSITION 39 AUDIT SERVICES




Phone: (626) 258-8387




Exhibit 1

Additional Services Billing Rates

ATTACHMENT B: STATEMENT OF QUALIFICATIONS




Phone: (626) 258-8387




ATTACHMENT B STATEMENT OF QUALIFICATIONS

(MANDATORY) 1. Respondent Information.

1.1. Respondent Name:______________________________________________________

1.2. Address: Physical Office Location: Street Address: ___________________________________________________ City, State and Zip Code: ___________________________________________ Mailing Address (if different than address above): Street Address: ___________________________________________________ City, State and Zip Code: ___________________________________________

1.3. Phone: (___ _) ___________________ /Fax: ( ____)__________________

1.4. Respondent’s principal contacts:

Name: ___________________________________________ Title: ____________________________________________ Phone: (______) ___________________________________ Fax: (______) _____________________________________ E-Mail: __________________________________________

Name: ___________________________________________ Title: ____________________________________________ Phone: (______) ___________________________________ Fax: (______) _____________________________________ E-Mail: __________________________________________

1.5. If Respondent has more than one office, identify the office that will have primary responsibility for

conducting the District’s annual audits Street Address: ___________________________________________________ City, State and Zip Code: ___________________________________________

Mailing Address (if different than address above): Street Address: ___________________________________________________ City, State and Zip Code: _________________________________________



1.6. Length of time Respondent has been in business providing educational audit services: ________ years

1.7. Respondent Federal Tax ID No.:___________________________________________

1.8. Name of Partner who will have primary responsibility for the audit: _________________________________________________________________________

2. Insurance.

2.1. Commercial General Liability Insurance.

Insurer:____________________________________________________ Current Policy No.: __________________________________________ General Liability Insurance Broker: _____________________________ Address:___________________________________________________ Telephone No.: (___)_________________________________________ Fax No.: (___) ______________________________________________ Contact Name: ____________________________ _________________

2.2. Workers’ Compensation Insurance.

Insurer: ___________________________________________________ Current Policy No.:__________________________________________ Workers’ Compensation Insurance Broker:_______________________ Address: __________________________________________________ Telephone No.: (___) ________________________________________ Fax No.: (___)______________________________________________ Contact Name: _____________________________________________

2.3. Automobile Liability Insurance.

Insurer: ___________________________________________________ Current Policy No.:__________________________________________ Automobile Liability Insurance Broker:__________________________ Address: __________________________________________________ Telephone No.: (___) ________________________________________ Fax No.: (___)______________________________________________ Contact Name: _____________________________________________

2.4. Professional Liability Insurance.

Insurer:____________________________________________________ Current Policy No.: __________________________________________ Professional Liability Insurance Broker:__________________________ Address: _______________ ___________________________________ Telephone No.: (___) ______ __________________________________ Fax No.: (___) ____ _______ __________________________________ Contact Name:___________ ___________________________________



3. References. Complete the following to identify references that are California school districts for which the Respondent has performed annual audit services similar to the scope and complexity described in the RFP.

Owner Name Address Telephone No. Contact Name

4. Proposed Personnel.

4.1. Respondent’s Employees. The following personnel employed by the Respondent are proposed by Respondent for performance of the annual audit services. Current resumes for each of the following proposed personnel are incorporated into the Respondent’s RFP Response in Tab 4A. The resumes should indicate: (a) Position in firm, (b) Years of experience, (c) Experience in the area of school district and governmental auditing, and (d) Education

Name Title/Position

Proposed Assigned Tasks

and Responsibilities

(Duplicate the above if necessary to identify additional personnel proposed by Respondent)



5. Relevant Firm Experience

5.1. On a separate sheet, list of California school district bond performance audits the firm has performed within the last 3 years, or is under contract to perform (indicate those audits performed by the local office and fiscal year(s) audited).

5.2. On a separate sheet, list other governmental agency audits performed by the firm or now under

contract to perform (indicate those audits performed by the local office and fiscal years audited).

5.3. On a separate sheet, indicate the experience of the firm’s staff members who will be assigned to this audit in the areas of California school district audits or governmental agency audits.

6. Firms Proposed Performance

6.1. On a separate sheet, submit a statement of the firm’s understanding of the work to be performed.

6.2. On a separate sheet, submit a statement, in general, of the audit approach to be applied.

6.3. On a separate sheet, submit a statement, in general, of the level and nature of support that will be required of the District by the auditor.

6.4. Submit any additional comments regarding the firm’s qualifications.

7. Financial Qualification 7.1. Submit copy of audited Financial Statements for auditor firm for most recent fiscal year.

8. Accuracy and Authority. The undersigned is duly authorized to execute this Qualifications Statement under penalty of perjury on behalf of the above-identified Respondent. The undersigned warrants and represents that he/she has personal knowledge of each of the responses to this Qualifications Statement and/or that he/she has conducted all necessary and appropriate inquiries to determine the truth, completeness and accuracy of responses to this Qualifications Statement. The undersigned declares and certifies that the responses to this Qualifications Statement are complete and accurate; there are no omissions of material fact or information that render any response to be false or misleading and there are no misstatements of fact in any of the responses. The above-identified Respondent acknowledge and agree that if the District determines that any response herein is false or misleading or contains misstatements of fact, the Respondent’s RFP Response may be rejected by the District. Executed this___ day of __________________ 20__ at_______________________________ (City and State)

I declare under penalty of perjury under California law that the foregoing is true and correct.

________________________________________ (Signature)

________________________________________ (Typed or written name)



Phone: (626) 258-8387




ATTACHMENT C: PRICE PROPOSAL


ATTACHMENT C PRICE PROPOSAL FORM

(MANDATORY) Submitted herewith is our proposal to perform the annual performance bond audit for Bond Measure R for the Rowland Unified School District for the school year 2015-16. We propose to conduct the audit and submit the audit report in compliance with Proposition 39 requirements. Following is a list of personnel by classification who will be assigned to this audit, indicating the estimated number of hours and rate per hour. Classification Hour Rate___________________________ Firm Partner___________________________________________________________________ Managing Accountant ___________________________________________________________ Supervising Accountant__________________________________________________________ Senior Account ________________________________________________________________ Junior Account ________________________________________________________________ ____________________________________________________________________________________________________________________________________________________________

The undersigned agrees to perform the audit specified at a total cost not to exceed $________________________, for 2015-16, $_________________________, for 2016-17, and $________________________, for 2017-18 including all costs of conducting the audit, including fifteen (15) copies of the Bond Audit Report for the District, and including copies of the Bond Audit Report to be filed with the County Office and State Departments. The audit will be performed in accordance with the requirements outlined in the “PROPOSAL GUIDELINES,” and will be performed by the personnel identified in the “Statement of Qualifications.” The firm will enter into an agreement with the District in the form submitted with this Request for Proposal. ______________________________ ______________________________ Name of Accounting Firm By

______________________________ ______________________________ Title Date